Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Under-valuation of goods - It is not the case of the revenue that other manufacturing companies to whom the oil was supplied at the rate based on the volume at 15ºC are the related parties and invoice price was not the sole consideration - AT
Under-valuation of goods - It is not the case of the revenue that other manufacturing companies to whom the oil was supplied at the rate based on the volume at 15ºC are the related parties and invoice price was not the sole consideration - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
